REZANTI, B. D.; SALEH, M. Tax on Land and Building Acquisition (BPHTB) Imposition Following Binding Sale and Purchase Agreements Under Law No. 1 of 2022. POLICY, LAW, NOTARY AND REGULATORY ISSUES, [S. l.], v. 5, n. 1, p. 160–175, 2026. DOI: 10.55047/polri.v5i1.2127. Disponível em: https://ojs.transpublika.com/index.php/POLRI/article/view/2127. Acesso em: 20 mar. 2026.